McAfee offers a one-year subscription to its antivirus software for $400. The subscription includes the right to renew for one additional year for $200 (50% discount). The renewal right must be exercised at the end of the initial one-year subscription and the fee paid at that time. McAfee estimates 95% of its customers will renew 1. How would McAfee account for the cash sale of 100 subscriptions sold in January 1, 2021